Clark Inc. established a petty cash fund recently and the following transactions affecting the fund occurred during February: Feb 1 Established a $300 petty cash fund. Feb 5 Paid $55 for office supplies. Feb 8 Gave $30 to company controller for business lunch with customers. Feb 18 Paid $45 for postage. Feb 20 Paid \$65 C.O.D. charges on merchandise purchased for re-sale. Feb 28 When sorting the receipts in order to replenish the fund, the custodian noted that there was $100 cash left in the fund. Feb 28 The petty cash fund was reduced to $250. Required: Prepare the journal entries required to record these activities